22478 ÷ 5 = 4495 R3
Let's divide 22478 by 5.

Step 1:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 5

Step 2:
5 goes into 22 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 20 from 22 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 5

Step 3:
5 goes into 24 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 44
Subtract 20 from 24 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 5

Step 4:
5 goes into 47 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 449
Subtract 45 from 47 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 5

Step 5:
5 goes into 28 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 4495
Subtract 25 from 28 to get 3.

The final result is 4495 with a remainder of 3.